Tumosan Motor ve Traktornayi AS (IST:TMSN) Change In Receivables: ₺-403 Mil (TTM As of Mar. 2026)

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IST:TMSN Tumosan Motor ve Traktor Sanayi AS IST:TMSN
41 GF Score
Price ₺79.75
GF Value ₺23.85
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Tumosan Motor ve Traktornayi AS Change In Receivables?

Tumosan Motor ve Traktornayi AS IST:TMSN -1.18% 41 Change In Receivables is ₺-403 Mil as of Mar. 2026. GuruFocus rates IST:TMSN with a GF Score™ of 41/100 and a GF Value™ of ₺23.85 (Significantly Overvalued). The stock has 9 warning signs investors should review.

Tumosan Motor ve Traktornayi AS's change in receivables for the quarter that ended in Mar. 2026 was ₺-1,372 Mil. It means Tumosan Motor ve Traktornayi AS's Accounts Receivable increased by ₺1,372 Mil from Dec. 2025 to Mar. 2026 .

Tumosan Motor ve Traktornayi AS's change in receivables for the fiscal year that ended in Dec. 2025 was ₺1,242 Mil. It means Tumosan Motor ve Traktornayi AS's Accounts Receivable declined by ₺1,242 Mil from Dec. 2024 to Dec. 2025 .

Tumosan Motor ve Traktornayi AS's Accounts Receivable for the quarter that ended in Mar. 2026 was ₺2,946 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed. Tumosan Motor ve Traktornayi AS's Days Sales Outstanding for the three months ended in Mar. 2026 was 873.19.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Tumosan Motor ve Traktornayi AS's liquidation value for the three months ended in Mar. 2026 was ₺-7,175 Mil.


Tumosan Motor ve Traktornayi AS  (IST:TMSN) Change In Receivables Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Tumosan Motor ve Traktornayi AS's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2945.891/307.852*91
=873.19

2. In Ben Graham's calculation of liquidation value, Tumosan Motor ve Traktornayi AS's accounts receivable are only considered to be worth 75% of book value:

Tumosan Motor ve Traktornayi AS's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=1536.373-12821.66+0.75 * 2945.891+0.5 * 3802.392
=-7,175

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Tumosan Motor ve Traktornayi AS Change In Receivables Related Terms


Tumosan Motor ve Traktornayi AS Change In Receivables Historical Data

* Premium members only.

The historical data trend for Tumosan Motor ve Traktornayi AS's Change In Receivables can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Tumosan Motor ve Traktornayi AS Change In Receivables Chart

Tumosan Motor ve Traktornayi AS Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 112.21 -324.41 -1,139.45 327.86 1,242.44

Tumosan Motor ve Traktornayi AS Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 273.40 580.15 111.72 277.19 -1,372.30
IST:TMSN
41GF Score
Tumosan Motor ve Traktor Sanayi AS IST:TMSN
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Tumosan Motor ve Traktornayi AS Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₺-403 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of ₺-403 Mil mean?
Tumosan Motor ve Traktornayi AS (IST:TMSN) has a Change In Receivables of ₺-403 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Tumosan Motor ve Traktornayi AS and its competitors.
Is Tumosan Motor ve Traktornayi AS's Change In Receivables too high?
Tumosan Motor ve Traktornayi AS's current Change In Receivables is ₺-403 Mil. Overall, Tumosan Motor ve Traktornayi AS has a GF Score™ of 41/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tumosan Motor ve Traktornayi AS's Change In Receivables compare to CAT and DE?
Tumosan Motor ve Traktornayi AS's Change In Receivables of ₺-403 Mil can be compared against companies in the Farm & Heavy Construction Machinery industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Farm & Heavy Construction Machinery company?
A good Change In Receivables depends on the Farm & Heavy Construction Machinery industry context. However, Change In Receivables should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Tumosan Motor ve Traktornayi AS and its competitors. Tumosan Motor ve Traktornayi AS's current Change In Receivables is ₺-403 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tumosan Motor ve Traktornayi AS stock overvalued right now?
Based on GuruFocus' analysis, Tumosan Motor ve Traktornayi AS (IST:TMSN) is currently considered Significantly Overvalued. The stock's GF Value™ is ₺23.85, compared to a current price of ₺79.75 — trading 234.4% above its estimated fair value. The current Change In Receivables is ₺-403 Mil. Tumosan Motor ve Traktornayi AS's overall GF Score™ is 41/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Tumosan Motor ve Traktornayi AS (IST:TMSN), the current Change In Receivables is ₺-403 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Tumosan Motor ve Traktornayi AS (IST:TMSN) Overvalued in 2026?

Based on GuruFocus' analysis, Tumosan Motor ve Traktornayi AS stock appears to be overvalued. The current stock price of ₺79.75 is trading 234.4% above its estimated GF Value™ of ₺23.85. GuruFocus considers Tumosan Motor ve Traktornayi AS to be Significantly Overvalued.

Key valuation signals for IST:TMSN:

  • Change In Receivables: ₺-403 Mil
  • GF Value™: ₺23.85 vs. price of ₺79.75 (234.4% above fair value)
  • GF Score™: 41/100 with 9 warning signs

No single metric tells the full story. See the IST:TMSN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tumosan Motor ve Traktornayi AS Business Description

Address Maltepe Mahallesi London Asfalti Caddesi Number 28/1, Topkapi, Zeytinburnu, Istanbul, TUR, 34010
Tumosan Motor ve Traktor Sanayi AS is a Turkey-based company mainly engaged in manufacturing and production of the diesel engine and tractors. Its products comprise Tractors, Industrial Engines, Agricultural Machinery Engines, Forklifts, and Agricultural Equipments.
41GF Score

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Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₺79.75
Price
₺23.85
GF Value